{"created":"2023-05-15T13:41:30.541638+00:00","id":361,"links":{},"metadata":{"_buckets":{"deposit":"80a0c8b1-bb15-4894-8f7a-0fcf92b3980c"},"_deposit":{"created_by":13,"id":"361","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"361"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00000361","sets":["43:52:213"]},"author_link":["606","1212"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-12-17","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"64","bibliographicPageStart":"43","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"桃山学院大学経済経営論集"},{"bibliographic_title":"ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The conclusions reached in this paper are summarized as follows: (1)According to the theory of Two Stories High by Katsuhito Iwai, the word \"corporation\" has two meanings, which are possession by the stockholders and possession by the corporation. We disagree. That's because his assertions are on the theory of meaning as substance. According to the theory of meaning as relation of the structuralists, such as Saussure and others, every human word has no meaning in itself but is given meaning. The above two meanings of \"corporation\" are just different in relative degree of meaning. In the U.S., the relative meaning is given that a corporation is a possession of the stockholders and the president is the agent of the stockholders. On the other hand, in Japan, the relative meaning is given that a corporation is a possession of the corporation itself and the president is a representative of the employees. (2)Profit and loss in a legal income statement must be classified and disclosed. They are classified into five parts in the Japanese Accounting Standards; and into three parts in the U.S. Accounting Standards and International Financial Reporting Standards (IFRS). The latter two standards contain nothing related to \"operating profit and loss\" and \"ordinary profit and loss.\" If we seek a metaphor in the number of colors of a rainbow, corporate profit and loss, which a legal income statement expresses, will become \"5 colors\" in Japan, and \"3 colors\" in the U.S. and Europe (IFRS). (3)Ijiri asserts that causal double-entry bookkeeping and historical cost accounting are tied closely together as the relation of form and content. However, based on Saussurian linguistics, he considers historical cost accounting, which has lasted a long time, to be an immovable premise. Based on Ijiri's theory, we cannot explain the fact that it is also possible for current value accounting and replacement cost accounting to be tied to double-entry bookkeeping. (4)According to Werner Sombart, there is no capitalism without double-entry bookkeeping. Both are tied closely together in the relation of Inhalt (content) and Form (form). On the other hand, it is key point of Saussurian linguistics that there is no cognition without language. In Sombart, double-entry bookkeeping (form) and capitalism (content) overlap both sign expression (language) and sign content (cognition). Speaking on such interpretation, Sombart's opinions overlap Saussurian discourses.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"桃山学院大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110009896127","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00240555","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869721","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"全, 在紋"},{"creatorName":"チョン, ジェムン","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1212","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"CHUN, Jae Moon","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"606","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-06-17"}],"displaytype":"detail","filename":"全在紋.pdf","filesize":[{"value":"1.9 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"全在紋","url":"https://stars.repo.nii.ac.jp/record/361/files/全在紋.pdf"},"version_id":"eaa529b8-0354-4caf-89e7-b8ef49d2a3d8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"資本主義","subitem_subject_scheme":"Other"},{"subitem_subject":"会計言語論","subitem_subject_scheme":"Other"},{"subitem_subject":"ゾンバルト","subitem_subject_scheme":"Other"},{"subitem_subject":"ソシュール","subitem_subject_scheme":"Other"},{"subitem_subject":"因果的複式簿記","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"複式簿記の言語性と資本主義","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"複式簿記の言語性と資本主義"},{"subitem_title":"Linguistic Character of Double-Entry Bookkeeping and Capitalism","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["213"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-17"},"publish_date":"2016-06-17","publish_status":"0","recid":"361","relation_version_is_last":true,"title":["複式簿記の言語性と資本主義"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-05-15T15:02:19.829690+00:00"}